{"id":72301,"date":"2025-08-14T08:26:59","date_gmt":"2025-08-14T02:56:59","guid":{"rendered":""},"modified":"2025-08-14T08:26:59","modified_gmt":"2025-08-14T02:56:59","slug":"petitioner-39-s-contract-classified-under-gst-category-b-not-d-respondent-must-follow-category-a-procedure-and-refund-2-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72301","title":{"rendered":"Petitioner&#39;s contract classified under GST category B, not D; respondent must follow category A procedure and refund 2% GST"},"content":{"rendered":"<p>Petitioner&#39;s contract classified under GST category B, not D; respondent must follow category A procedure and refund 2% GST<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioner&#39;s contract falls under category B, not category D, for GST purposes, as it pertains to works sanctioned post 01.07.2017 under PMGSY phases without GST accounted in the original sanction. The respondent authority failed to follow the prescribed procedure under category A, which is applicable to category B cases, includin<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91603\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner&#8217;s contract classified under GST category B, not D; respondent must follow category A procedure and refund 2% GSTCase-LawsGSTThe HC held that the petitioner&#8217;s contract falls under category B, not category D, for GST purposes, as it pertains to w<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72301","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72301"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72301\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}